Wash. Rev. Code » Title 82 · Chapter 82.08
Revised Code of Washington

Wash. Rev. Code § 82.08.060 (2026)

✓ current as of May 2026
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The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be collected by the seller from the buyer under this chapter. The methods and schedules prescribed shall be adopted so as to eliminate the collection of fractions of one cent and so as to provide that the aggregate collections of all taxes by the seller shall, insofar as practicable, equal the amount of tax imposed by this chapter. Such schedules may provide that no tax need be collected from the buyer upon sales below a stated sum and may be amended from time to time to accomplish the purposes set forth herein.
[ 1975 1st ex.s. c 278 s 47; 1961 c 15 s 82.08.060. Prior: 1951 c 44 s 2; 1941 c 76 s 4; 1935 c 180 s 22; Rem. Supp. 1941 s 8370-22.]

Notes:

Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Notes of Decisions
Cited in 6 cases, 1955–2006 · leading case: White v. State, 306 P.2d 230 (Wash. 1957).
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White v. State, 306 P.2d 230 (Wash. 1957). · cites it 6× “050 “The tax hereby imposed shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the schedule of collections adopted by the tax commission pursuant to the…”
Kitsap-Mason Dairymen's Ass'n v. Washington State Tax Comm'n, 467 P.2d 312 (Wash. 1970). · cites it 2× “RCW 82.08.060. The money so collected is held in trust for the state by the seller.”
Kaeser v. City of Everett, 289 P.2d 343 (Wash. 1955). · cites it 2× “Pursuant to RCW 82.08.060, the tax commission has promulgated certain rules relating to the collection and payment of excise taxes.”
Aaro Med. Supplies, Inc. v. Dept. of Revenue, 132 P.3d 1143 (Wash. Ct. App. 2006). “The "buyer" has the primary burden to pay this sales tax to the seller: The tax hereby imposed shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the…”
Morrison-Knudsen Co. v. Dep't of Revenue, 493 P.2d 802 (Wash. Ct. App. 1972). “The tax required by this chapter, to be collected by the seller, shall be deemed to be held in trust by the seller until paid to the commission, and any seller who appropriates or converts the tax collected to his own use or to any use other than the payment of the tax to the…”
Aaro Med. Supplies, Inc. v. Dep't of Revenue, 132 Wash. App. 709 (Wash. Ct. App. 2006). “The “buyer” has the primary burden to pay this sales tax to the seller: The tax hereby imposed shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the…”
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